Publicación:

Factores de defraudación de la fe pública en el ejercicio profesional de la contaduría pública

Resumen

Recent corruption scandals involve accountants, auditors, tax reviewers; they had the responsibility of giving public faith, they lent themselves to certify fraudulent financial statements, demonstrating that this optional power by virtue of which this professional is notary in matters related to accounting science described in Article 2 of Law 43 of 1990 It has not been applied in full, blurring the professional actions of the Public Accountant. Transgression to the public faith is the conduct most sanctioned by the Central Board of Accountants –CBA–. The purpose of this study is to analyze the association of academic and socio-labor factors in the defraud of the public faith in the exercise of Public Accounting. From the academic point of view because education is linked to professional practice and socio-labor issues due to laxity in audit practices, flexibility and the principle of autonomy. The methodology used was a documentary review, therefore, the information corresponds to a secondary source. The results of the inquiries regarding the formation of public accountants in Colombia show that the academic credits of public accounting in the country range from 133-175; of this, the participation of ethics and social responsibility matters is between 0 to 4 credits (percentage: 0% to 3.6%). With regard to academic content, preliminary data indicate that, among five institutions of higher education in the country that offer the public accounting program, public faith as a subject, is only contained by a university at the end of the degree. Other data identified in the documentary tour dates from a field work that uses an interview to address a group of accounting students and teachers, among its results it was found that 100% of the people interviewed refer to the public faith as synonymous with trust, although the meaning of this relationship is not deepened or broadened; however, they suggest that it has to do with acting in accordance with the law and norms. Likewise, all interview participants point out that the issue of public faith is tackled tangentially during undergraduate training but requires more depth and research in this regard. From the labor point of view, the proliferation of public accountants in Colombia produces excess supply. In conclusion: universities must adapt the public accounting program to the requirements of suitability, technical and moral.